<SEC-DOCUMENT>0001062993-14-004318.txt : 20140821
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<ACCEPTANCE-DATETIME>20140722114027
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ACCESSION NUMBER:		0001062993-14-004318
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140722

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANAVEX LIFE SCIENCES CORP.
		CENTRAL INDEX KEY:			0001314052
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731]
		IRS NUMBER:				208365999
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		51 W 52ND STREET,
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6163
		BUSINESS PHONE:		800-689-3939

	MAIL ADDRESS:	
		STREET 1:		51 W 52ND STREET,
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6163

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Thrifty Printing Inc.
		DATE OF NAME CHANGE:	20050111
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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   <TITLE>Anavex Life Sciences Corp.: CORRESP - Filed by newsfilecorp.com</TITLE>
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<P align=center><B>ANAVEX LIFE SCIENCES CORP. </B><BR><B>51 W. 52nd Street, 7th
Floor </B><BR><B>New York, NY 10019-6163 </B><BR></P>
<P align=justify>July 22, 2014 </P>
<P align=justify><B><U>VIA EDGAR</U></B><B> </B></P>
<P align=justify>Mr. Jeffrey P. Riedler <BR>Assistant Director <BR>United States
Securities and Exchange Commission <BR>100 F. Street, N.E. <BR>Mail Stop 3561
<BR>Washington, DC 20549 </P>
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  <TR vAlign=top>
    <TD align=left ><B>Re:</B> </TD>
    <TD align=left width="95%"><B>Anavex Life Sciences Corp.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>Request for Acceleration of Registration
      Statement on Form S-1</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="95%"><B>File No. 333-195225</B> </TD></TR></TABLE>
<P align=justify>Dear Mr. Riedler: </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with Rule 461 under
the Securities Act of 1933, Anavex Life Sciences Corp., a Nevada corporation
(the &#147;<U>Company</U>&#148;), hereby requests acceleration of the effective date of
the Company&#146;s Registration Statement on Form S-1 (File No. 333-195225) (the
&#147;<U>Registration</U> <U>Statement</U>&#148;), which was initially filed with the
Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) on April 11, 2014
and amended on July 10, 2014. The Company respectfully requests that the
Registration Statement become effective as of 5:00 p.m., Washington, D.C. time,
on July 23, 2014, or as soon as practicable thereafter. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company acknowledges the
following: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>should the Commission or the staff, acting pursuant to delegated
  authority, declare the filing effective, it does not foreclose the Commission
  from taking any action with respect to the filing; <BR>&nbsp;
  <LI>the action of the Commission or the staff, acting pursuant to delegated
  authority, in declaring the filing effective, does not relieve the Company
  from its full responsibility for the adequacy and accuracy of the disclosure
  in the filing; and <BR>&nbsp;
  <LI>the Company may not assert staff comments and the declaration of effectiveness as a defense
  in any proceeding initiated by the Commission or any person under the federal
  securities laws of the United States. </LI></UL>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please direct any questions or
comments regarding this filing to John D. Owens III, Esq. at (305) 539-3328 of
K&amp;L Gates LLP, outside securities counsel to the Company.</P>
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    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Very truly yours, </TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
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    <TD align=left >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="50%">/s/Christopher Missling, PhD </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Christopher Missling, PhD </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Chief Exectuive Officer </TD></TR></TABLE>
<P align=justify>Cc: Austin Stephenson, United States Securities and Exchange
Commission </P>
<P align=center>- 2 - </P>
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